8. Payment of Tax, Interest and Late fee and submission of Return by a Registered Dealer
1. The tax payable under this act by a registered dealer, shall be deposited for a month or part thereof, as the case may be, into appropriate government treasury within twenty one days from the end of month.
2. A registered dealer shall furnished a return under this act for a quarter or part thereof, as the case may be, in form ET-3, to the appropriate assessing authority, or to such other authority as the commissioner may authorise , in the same manner as under west Bengal value added tax act, 2003 and the rules there under.
3. The provisions of rule 40 and rule 42 of the west Bengal value added tax rules, 2005, for the payment of tax, interest, late fee shall, mutatis mutandis, be applicable in respect of the payment of tax, interest, late fee shall under the act.